ETHICAL COMPLIANCE REPORT

LOTUS EYE HOSP & INST L

Sector:

Healthcare

Industry:

Medical Care Facilities

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
Ophthalmology & Other Services
compliant
REVENUE RATIO FILTER
1%
View Calculations
DEBT RATIO FILTER
0%
View Calculations
LIQUIDITY RATIO FILTER
10.6%
View Calculations

Revenue Ratio

The sum of revenue from questionable and non-compliant sources should not exceed 3% of the total revenue. This ensures that the company has tolerable reliance on unethical sources of revenue.

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{4975000.00}{495126000.00} \times 100 = 1.00\%

FORMULA

\textbf{Revenue Ratio:} \\[12pt] \dfrac{\text{Unethical Segments}}{\text{Total Revenue}} \times 100 \; \leq \; 3\%

Segment	Compliance	Value
Revenue from medical services	compliant	₹34.10
Opticals & contact lens	compliant	₹8.66
Revenue From Pharmacy	compliant	₹4.48
Other Operating Revenue	compliant	₹0.97
Interest Income	non-compliant	₹0.50
Other Income	compliant	₹0.81

Debt Ratio

The interest bearing debt should not exceed 31% of the total assets. This is to ensure that the company is not paying a significant portion of its assets as interest.

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{0.00}{666267000.00} \times 100 = 0.00\%

FORMULA

\textbf{Debt Ratio:} \\[12pt] \dfrac{\text{Interest Bearing Debt}}{\text{Total Assets}} \times 100 \; \leq \; 30\%

Liquidity Ratio

The total liquid assets should not exceed 90% of the total assets. This is to ensure that trading this stock does not become similar to trading a currency.

10.6%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{70404000.00}{666267000.00} \times 100 = 10.60\%

FORMULA

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{\text{Total Liquid Assets}}{\text{Total Assets}} \times 100 \; \leq \; 90\%